2000 Minnesota Statutes

     297A.13 Commingling exemption certificate goods.  

    If a purchaser gives an exemption certificate with respect 
 to the purchase of fungible goods and thereafter commingles 
 these goods with other fungible goods not so purchased but of 
 such similarity that the identity of the constituent goods in 
 the commingled mass cannot be determined, sales from the mass of 
 commingled goods shall be deemed to be sales of the goods so 
 purchased until a quantity of commingled goods equal to the 
 quantity of purchased goods so commingled has been sold.  

    HIST: Ex1967 c 32 art 13 s 13 

*   NOTE:  This section is repealed by Laws 2000, chapter 418, 
*article 1, section 45, effective July 1, 2001.  Laws 2000, 
*chapter 418, article 1, section 46.